{
  "url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-uruguay-order-2016/article-2",
  "json_url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-uruguay-order-2016/article-2.json",
  "legislation": "ukdsi/2016/9780111146989",
  "legislation_title": "The Double Taxation Relief and International Tax Enforcement (Uruguay) Order 2016",
  "legislation_url": "https://openlegislation.uk/draft-double-taxation-relief-and-international-tax-enforcement-uruguay-order-2016",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Double taxation and international tax enforcement arrangements to have effect",
  "text": "It is declared that—\n(a) the arrangements specified in the Convention and Protocol set out in the Schedule to this Order have been made with the Government of the Oriental Republic of Uruguay,\n(b) the arrangements have been made with a view to affording relief from double taxation in relation to capital gains tax, corporation tax and income tax and taxes of a similar character imposed by the laws of Uruguay and for the purposes of assisting international tax enforcement, and\n(c) it is expedient that those arrangements should have effect.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2016/9780111146989/article/2",
    "retrieved_at": "2026-10-30T15:08:13.572000+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}